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2014 (1) TMI 271

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..... 2000, the transaction value is the basis for assessment of goods - the goods were sold at the transaction value, on which duty was paid by the applicants - the applicants are able to make out a prima-facie case for their favour – Pre-deposits waived till the disposal – Stay granted. - Appeal No.99/2011 - ORDER NO.S-143/Kol/2013 - Dated:- 16-4-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For .....

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..... 3. The ld. A.R. appearing for the Department, reiterated the findings of the ld. Commissioner (Appeals). 4. Heard both sides and perused the records. We find that the applicant had sold around 100 pieces of PCS Sleepers at the transaction value to buyers other than Indian Railways. There is no dispute about the said transaction value. Also, there is no dispute that the goods were sold at a lower .....

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